H. B. 4052

(By Delegates Manuel, Caputo, Coleman, Mahan,

Pino, Schadler and Smirl)

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[Introduced January 16, 2002; referred to the

Committee on the Judiciary.]


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A BILL to amend and reenact section seven, article one, chapter eleven-a of the code of West Virginia, one thousand nine hundred thirty-one, as amended relating to collection of property taxes.

Be it enacted by the Legislature of West Virginia:
 That section seven, article one, chapter eleven-a of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended and reenacted to read as follows:
ARTICLE 1. ACCRUAL AND COLLECTION OF TAXES.

§11A-1-7. No collection of current taxes until delinquent taxes are paid.

The sheriff, in preparing his tax receipts for any current year shall examine and compare them with the delinquent list for the preceding year in his hands, and if any tract or personal property is found to be delinquent for the preceding year, shall note the fact on his current receipts and shall decline to receive current taxes on any land or personal property where it appears to his office that a prior year's taxes are unpaid. Acceptance of current taxes through oversight shall not relieve the owner of any land or personal property, of the liability to pay prior taxes and penalties imposed for nonpayment.

NOTE: The purpose of this bill is to require the taxpayer to pay delinquent personal property taxes before he or she can pay current taxes.

This bill was recommended for passage by the Joint Judiciary Committee.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.